ABSTRACT
ONE OF THE BIG OBJECTIVES for G4 was harmonization with other reporting frameworks, so that companies would be able to report once, using the G4 Framework, and this would cover all their bases for reporting against other required frameworks. This is a pipedream if ever there was one. Reporting frameworks and individual initiatives are mushrooming beyond anyone’s expectations, and while there is some common ground, there is no harmonization, no consistency of formats or submission requirements and no alignment among data users. Forget harmonization. It won’t happen in our lifetime. Companies need to make a selection from the various data-demanders and decide which data they will report, to whom, how and when. A G4 report may cover some of this, but it will by no means suffice as your sole sustainability disclosure.
